Immateriality of God

The immateriality of God simply means that God is not composed
of material. In other words, God is not made of any kind of matter,
material, or substance which entails that he cannot be seen. This
is also understood as the invisibility of God. This conclusion
is drawn from Scripture which teaches that God cannot be seen:

"Now to the King eternal, immortal, invisible, the only God, be
honor and glory for ever and ever. Amen." (1 Timothy 1:17)

"...whom no one has seen or can see." (1 Timothy 6:16)

"No one has ever seen God..." (John 1:18)

"For since the creation of the world God's invisible qualities

his eternal power and divine nature - have been clearly seen,
being understood from what has been made, so that men are without
excuse." (Romans 1:20)

"He is the image of the invisible God..." (Colossians 1:15)

Passages that speak of God's physical features

God does not have a body

Most theologians today hold that God is noncorporeal (does not have
a body). One of the clearest passages from Scriptures is Luke
24:39, "Look at my hands and my feet. It is I myself! Touch me and
see; for a spirit does not have flesh and bones, as you see I
have."

Also, One must also take notice to the second commandment which
prohibits fashioning any image of God (Exodus 20:4; Deuteronomy
4:15-16). God is never to be thought of as an image, and instead is
to be worshiped in spirit and in truth (John 4:24). Therefore, God
cannot have a body.
Robert Reymond agrees and notes
that,

"no property of matter may be ascribed to him. He has no
extension in space, no weight, no mass, no bulk, no parts, no form,
no taste, no smell. He is invisible (1 Tim. 1:17; 6:16) and, being
one in essence and without parts, is
indivisible..." (Reymond,
A New Systematic Theology of the Christian Faith, p. 167).Charles Hodge adds that,

"He is not extended or divisible, or compounded, or visible, or
tangible...The Bible everywhere recognizes as true the intuitive
convictions of men. One of those convictions is that spirit is not
matter, or matter spirit; that different and incompatible
attributes cannot belong to the same substance. In revealing,
therefore, to us that God is a Spirit, it reveals to us that no
attribute of matter can be predicated of the divine essence"
(Hodge, Systematic Theology, vol. 1, pp. 378-379).